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項の表の区分に係る保険金等の支払能力の充実の状況を示す比率の範囲を超えて低下したことを知った後、速やかに、その保険金等の支払能力の充実の状況を示す比率を当該保険会社が該当する同表の区分に係る保険金等の支払能力の充実の状況を示す比率の範囲を超えて確実に改善するための合理的と認められる計画を金融庁長官に提出した場合には、当該保険会社について、当該区分に応じた命令は、当該保険会社の保険金等の支払能力の充実の状況を示す比率以上で当該計画の実施後に見込まれる当該保険会社の保険金等の支払能力の充実の状況を示す比率以下の保険金等の支払能力の充実の状況を示す比率に係る同表の区分（非対象区分を除く。）に掲げる命令とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該計画が合理的でないことが明らかになった場合には、当該保険会社について、当該保険会社が該当する同表の区分に係る命令は、同項のとおりとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項の表の第三区分に該当する保険会社の貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産にあっては、当該各号に定める価額。次項から第五項までにおいて同じ。）の合計額（貸借対照表のその他有価証券評価差額金（純資産の部に計上されるその他有価証券（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下この項において「財務諸表等規則」という。）第八条第二十二項に規定するその他有価証券をいう。）の評価差額をいう。以下この項及び第四項において同じ。）の科目に計上した額及び貸借対照表の繰延ヘッジ損益（ヘッジ対象（ヘッジ手段（資産若しくは負債又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下この項において同じ。）の対象である資産若しくは負債又はデリバティブ取引をいう。）に係る損益が認識されるまで繰り延べられるヘッジ手段に係る損益又は時価評価差額をいう。以下この項及び第四項において同じ。）の科目に計上した額に係る繰延税金資産（税効果会計（貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等（法人税その他利益又は剰余に関連する金額を課税標準として課される租税をいう。以下この項において同じ。）の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益又は当期純剰余の金額と法人税等の金額を合理的に対応させるための会計処理をいう。）の適用により資産として計上される金額をいう。）に相当する額を除く。次項から第五項までにおいて同じ。）又は連結貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産にあっては、当該各号に定める価額。次項において同じ。）の合計額（連結貸借対照表のその他有価証券評価差額金の科目に計上した額及び連結貸借対照表の繰延ヘッジ損益の科目に計上した額並びに未認識数理計算上の差異（財務諸表等規則第八条第六十二項に規定する未認識数理計算上の差異をいう。第四項において同じ。）の額及び未認識過去勤務費用（財務諸表等規則第八条第六十三項に規定する未認識過去勤務費用をいう。第四項において同じ。）の額に係る繰延税金資産（税効果会計（連結貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益又は当期純剰余の金額と法人税等の金額を合理的に対応させるための会計処理をいう。）の適用により資産として計上される金額をいう。）に相当する額（第四項において「繰延税金資産相当額」という。）を除く。次項並びに第七条第二項及び第三項において同じ。）が貸借対照表又は連結貸借対照表の負債の部に計上されるべき金額の合計額を基礎として金融庁長官及び財務大臣が定めるところにより計算した金額を上回る場合又は上回ると見込まれる場合には、当該保険会社について、当該区分に応じた命令は、同表の第二区分に掲げる命令を含むものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["保険金等の支払能力の充実の状況を示す比率の算出を行う日（以下この項及び第四項において「算出日」という。）の公表されている最終価格に基づき算出した価額又はこれに準ずるものとして合理的な方法により算出した価額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["算出日の適正な評価価格に基づき算出した価額"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる資産以外の資産で帳簿価額が算出日において評価した価額と著しく異なるもの"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該評価した価額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項の表の第三区分以外の区分に該当する保険会社の貸借対照表の資産の部に計上されるべき金額の合計額又は連結貸借対照表の資産の部に計上されるべき金額の合計額が貸借対照表又は連結貸借対照表の負債の部に計上されるべき金額の合計額を基礎として金融庁長官及び財務大臣が定めるところにより計算した金額を下回る場合又は下回ると見込まれる場合には、当該保険会社について、当該区分に応じた命令は、同表の第三区分に掲げる命令を含むものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の規定にかかわらず、保険会社が特例企業会計基準等適用法人等（保険業法施行規則（平成八年大蔵省令第五号）第五十二条の十二の二第三項に規定する特例企業会計基準等適用法人等をいう。次項並びに第七条第四項及び第五項において同じ。）である場合において、前条第一項の表の第三区分に該当する保険会社の貸借対照表の資産の部に計上されるべき金額の合計額又はその採用する企業会計の基準に従い作成される連結貸借対照表に類するものの資産の部に計上されるべき金額（次の各号に掲げる資産にあっては、当該各号に定める価額。次項において同じ。）の合計額（当該連結貸借対照表に類するもののその他有価証券評価差額金の科目に相当するものに計上した額及び当該連結貸借対照表に類するものの繰延ヘッジ損益の科目に相当するものに計上した額並びに未認識数理計算上の差異に相当するものの額及び未認識過去勤務費用に相当するものの額に係る繰延税金資産相当額に係るものに相当するものの額を除く。次項並びに第七条第四項及び第五項において同じ。）が貸借対照表又は当該連結貸借対照表に類するものの負債の部に計上されるべき金額の合計額を基礎として金融庁長官及び財務大臣が定めるところにより計算した金額を上回るとき又は上回ると見込まれるときは、当該保険会社について、当該区分に応じた命令は、同表の第二区分に掲げる命令を含むものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その採用する企業会計の基準におい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